Original Research Accounting
An Analytical Scrutiny with Fuzzy Approach on CGMA' Business Model Ontology

Mojtaba Ghanbarzadeh

Volume 9, Issue 4 , April 2022, Pages 175-202


  Business model is one of the available structures of organizational management for developing competitive advantage. The purpose of this study is an analytical scrutiny with fuzzy approach on the Chartered Global Management Accountant (CGMA)' business model ontology. To study the cause-and-effect relationships ...  Read More

Original Research Economics
The Impact of Oil Price Shocks on the Macroeconomic Variables of Major Oil Exporting Countries: A GVAR Approach

Elnaz Hajebi; Teimour Mohammadi

Volume 9, Issue 4 , April 2022, Pages 203-226


  In a world scale economy considering interlinkage and interactions between countries, economic shocks will affect various economies through channels. Meantime, the oil price is one of the most important channels. New studies show that the connection between the oil price and the world economy has numerous ...  Read More

Original Research Accounting
Cash Holdings, Financial Leverage, and Excess Stock Returns: The Role of Firm-Level Uncertainty

Fakhreddin Fakhrhosseini; Meysam Kaviani

Volume 9, Issue 4 , April 2022, Pages 227-235


  Cash is one of the most important and critical resources in each profit entity, and exploring its relevance to stock returns and the extent to which it is influenced by the firm-level uncertainty is one of the most important issues in corporate decisions. The present study investigated the relationship ...  Read More

Review Article Accounting
Application of Gamification Elements, Theories and Techniques for Efficient Accounting Teaching: A Systematic Literature Review

Isah Danladi Yahaya; Jamilu Maipan-uku Yahaya

Volume 9, Issue 4 , April 2022, Pages 236-246


  Developing qualitative human capacity of accounting remained a challenge to our modern tertiary institutions, this is primarily due to a lack of adequate practical support staff, poor renumeration of the staff, and employment of unqualified lecturers. these challenges can be minimized by paradigm shift ...  Read More